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Expert Analysis

How Wayfair Decision Benefits New Jersey

By Gary Botwinick (June 21, 2018, 6:03 PM EDT) -- On June 21, 2018, the U.S. Supreme Court issued its decision in South Dakota v. Wayfair Inc. et al.,[1] which required the court to consider the extent to which South Dakota could obligate an out-of-state seller to collect a sales tax for goods delivered into the state, where the seller had no "physical presence" in South Dakota. The court's 1992 ruling in Quill Corp. v. North Dakota[2] held that a state could not require an out-of-state seller, with no physical presence in the state, to collect a sales tax for that state, thus giving online retailers a significant advantage over traditional brick and mortar businesses....

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